M/S.Mbakes vs The Deputy Commissioner ...
2024 Latest Caselaw 13950 Ker

Kerala High Court

M/S.Mbakes vs The Deputy Commissioner ... on 28 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.9754/2024                            1/3                        Order Date : 28-05-2024

                           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                           PRESENT
                        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
                     Tuesday, the 28th day of May 2024 / 7th Jyaishta, 1946
                                     WP(C) NO. 9754 OF 2024
   PETITIONER:

          M/S.MBAKES, AGED 48 YEARS, KANJIRATHINGAL ROAD, KOORKANCHERYY,
          VADOOKKARA, THRISSUR, REPRESENTED BY IT MANAGING PARTNER KIRAN P.S,
          PIN - 680007

   RESPONDENT:

      1. THE DEPUTY COMMISSIONER (ADJUDICATION), STATE GOODS AND SERVICE TAX
         DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004
      2. THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX
         DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004
      3. THE DEPUTY COMMISSIONER (ARREAR RECOVERY), STATE GOODS AND SERVICE
         TAX DEPARTMENT, TAX PAYER SERVICES, POOTHOLE, THRISSUR, PIN - 680004


        Writ Petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to stay all further recovery proceedings pursuant to Exhibit - P1,
   P2 orders & P5 notice pending disposal of the writ petition in the
   interest of justice.


        This petition again coming on for orders upon perusing the petition
   and the affidavit filed in support of WP(C) and this Court's order dated
   05.04.2024 and upon hearing the arguments of M/S.P.N.DAMODARAN NAMBOODIRI
   & HRITHWIK D. NAMBOOTHIRI, Advocates for the petitioner, the court passed
   the following:
 WP(C) No.9754/2024                        2/3                        Order Date : 28-05-2024




                           MURALI PURUSHOTHAMAN, J.
                         ---------------------------------------------
                                W.P (C) No.9754 of 2024
                        ----------------------------------------------
                        Dated this the 28th day of May, 2024


                                        O R D E R

The learned Government Pleader seeks further time for filing

counter affidavit.

Post on 18.06.2024.

Interim order will continue till then.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) No.9754/2024 3/3 Order Date : 28-05-2024

APPENDIX OF WP(C) 9754/2024 Exhibit - P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080750975/2016-17 DATED 24.07.2023 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. Exhibit - P2 TRUE COPY OF THE APPELLATE ORDER KVATA NO. 396T/2023 DATED 28.09.2023 ISSUED BY THE 2ND RESPONDENT. Exhibit - P3 TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL NO. 4306/2022 DATED 02.08.2023 (ASST.COMMISSIONER (ASMT) & OTHERS VS. M/S. CHOLAYIL PVT. LTD .).

Exhibit - P4 TRUE COPY OF THE ORDER DATED 10.01.2022 IN WRIT PETITION NO.3/2020 ON THE FILES OF HON. SUPREME COURT OF INDIA.

Exhibit - P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE RR.NO.162/2023-24 DATED 24-02-2024 IS ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.